TaxTMI 
TaxTMI 
2000 (3) TMI 320
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....ified it under 9027.30. The assessing authority however classified it under heading No. 9006.59. 2. We have heard Shri L.P. Asthana, ld. Advocate for the appellants and Shri R.S. Sangia, ld. JDR for the respondent Commissioner. 3. Appellants contend that the authorities below have gone entirely by one part of the description of the item given in the product literature where in the word 'camera' has been used in describing one of the features of the item. The appellants' contention is that the capturing of images (as done in a camera) is only one of the features of the equipment, among many others. The disputed item was infact an instrument for measurement of temperature and analysis of thermal images by measuring the infra-r....
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.... to provide thermal images of an automobile engine, thermal engine of PC brand or thermal image of heated seat design, etc. Thus Thermocan is basically a thermal camera based on infra-red radiation". He had further observed that since heading No. 90.27 covers instrument and apparatus for measuring or checking, the quantity of heat, and as per Explanatory notes, certain such instruments have been categorised and thermocam housing thermal images by means of a video camera is not covered under the list, heading 9027 will not be applicable as thermal camera has not been specified therein. Further, Chapter Note heading did not give any indication that the heading would cover such types of cameras having additional software for measuring and reco....
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....alogue says, "Just drag and drop data from your analysis into an EXCEL spreadsheet or a 'Word' document. Instantly you have published your results or shared your data on the network", (vide page 31 of appeal papers). The product literature also explains some other features like "teamed with uniquely powerful Therma GRAM PRO image processing, the SC 1000 can help you document your measurements and analysis faster and more comprehensively than with any conventional IR measurement letter tool ...." (Page 31A). Further, in the technical note furnished by the manufacturers in their Inframetrics( Annexure 14,) it has been stated that the Model SC 1000 is an infra-red (IR) radiometer and is based on a focal plane array FPA system. In such a sys....
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....he has observed "Understandably, by reading the product documentation it is easy to be caught up in semantics. Calling the system a "camera" is a misnomer and is not in any way indicative of what the system does or is used for". He had also given reasons for not classifying infra-red focal plain rods meters as photographic cameras (Annexure 6 page 22) indicating that Thermocam System does not use films or flash lamps or give a print out. 6. Ld. Counsel therefore, submits that there was enough technical evidence to support appellants' contention that the disputed item would be classifiable under Customs Tariff Heading 90.27 and for consequential relief. 7. Ld. JDR reiterates the findings of the authorities below. 8. W....